财政补助社会保险的法学透析:以二元分立为视角

发布时间：2018-05-12 02:22

本文选题：社会保险 + 财政预算　；参考：《法学研究》2016年01期

【摘要】：社会保险与政府财政是两套不同的体系。社会保险奉行精算平衡,其收入来自参保人的缴费,根据开支大小决定缴费水平,且支出标准受法律保障。除支持制度正常运行、防范系统性风险外,财政一般无须介入社会保险。然而,对本应由政府承担的制度转换成本,社会保险基金负担后,应有权要求政府补偿。社会保险基金应政府要求实施社会政策的成本,政府也有义务偿还。我国财政每年安排巨资补助社会保险,主要就是基于上述两类原因。社会保险法不问缘由,对社会保险基金支付不足的,一律要求政府补助,将政府的财政责任无限放大;预算法修改后,社会保险基金被纳入政府预算,社会保险与政府财政的界限进一步模糊。为推进社会保险的持续发展,厘清和规范政府的财政职能,有必要将社会保险基金从政府预算中剔除,同时明确界定政府补助社会保险的标准和程序,保持社会保险在主体资格、收支标准、财产管理、责任承担方面的独立性。
[Abstract]:Social insurance and government finance are two different systems. Social insurance pursues actuarial balance, its income comes from the capture of insurant, decide expend level according to expenditure size, and expend standard is protected by law. Besides support system normal operation, guard against systematic risk, finance need not intervene social insurance commonly. However, the social insurance fund should have the right to ask the government to compensate for the system conversion cost that should be borne by the government. Social insurance funds are required by the government to implement social policy costs, the government also has an obligation to repay. Our country finance arranges huge sum of money to subsidize social insurance every year, basically be based on above two kinds of reasons. The social insurance law does not ask for any reason, and if the social insurance fund is underpaid, the government shall be required to subsidize it, thereby enlarging the government's financial responsibility indefinitely; after the budget law has been amended, the social insurance fund will be included in the government budget. The boundary between social insurance and government finance is further blurred. In order to promote the sustainable development of social insurance and clarify and standardize the financial functions of the government, it is necessary to remove the social insurance fund from the government budget, and at the same time clearly define the standards and procedures for the government to subsidize social insurance. Maintain the independence of social insurance in terms of subject qualification, revenue and expenditure standards, property management, and accountability.
【作者单位】：武汉大学法学院;
【基金】：2015国家社科基金重点项目“分税制模式下地方财政自主权研究”(批准号:15AFX021)的阶段性成果
【分类号】：D922.2

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